Yea…..it’s more complicated than my SWAG. (Which is why I called it a SWAG).
After a bit more research:
Most of the tax paid in Denmark is actually municipal taxes, which grouped together average about 25%. They do have a ceiling on the most you can pay between government and municipal taxes of 52%.
The bottom tax rate in Denmark is 10%, while in the US, the lowest rate is 0% (but it’s possible to pay a negative rate after all the deductions are applied.
My understanding is that in Denmark, 90% of citizens pay *some* income tax, while in the US, about 40–45% of the citizens pay no income tax.